Auto-Enrolment for Employers UK: Your Duties, Done Right

If you employ at least one person, you must automatically enrol every member of staff aged 22 to State Pension age who earns over GBP 10,000 a year into a workplace pension and pay into it. The minimum total contribution is 8% of qualifying earnings, of which you must pay at least 3%.

Auto-enrolment employer duties: the key facts (2026/27)

Question	Answer
Who has duties	Every UK employer with at least one member of staff (Pensions Act 2008)
Who you must enrol	Staff aged 22 to State Pension age earning over GBP 10,000 a year who normally work in the UK
When duties start	Your duties start date is the day your first member of staff starts work; new employers have duties from day one
Minimum total contribution	8% of qualifying earnings
Minimum employer share	At least 3% of qualifying earnings; the staff member makes up the rest (5%, including tax relief)
Qualifying earnings band	Earnings between GBP 6,240 and GBP 50,270 a year
Declaration of compliance	Tell The Pensions Regulator how you met your duties, within 5 months of your duties start date
Newly eligible staff	Enrol within 6 weeks of someone becoming eligible by age or pay, and tell them in writing
Re-enrolment	Every 3 years, put eligible staff who opted out back in and submit a re-declaration of compliance
Opting out	Staff can opt out, but you must not encourage, induce or pressure them to leave the scheme